On April 26, 2022, Don Fort presents a CPE webinar entitled “Criminal Tax Fraud Overview: Crossing the line from Civil to Criminal” for MyCPE.

Description: Where is the line between legitimate tax planning and criminal tax fraud? There are two types of federal income tax fraud:  civil and criminal. Although these two concepts are related and even intertwined to some extent, they do have significant differences. For starters, civil tax fraud generally results in penalties asserted against a taxpayer whereas criminal tax fraud generally results in jail time or probation. Significantly, however, a taxpayer can be liable for both civil tax fraud and criminal tax fraud with respect to the same activity or activities, i.e., the Government can assert both sanctions against a wrongful taxpayer. In this course, Don Fort shares his expertise in understanding the difference between civil and criminal tax matters. CPE credit is offered for this event.

Learning Objectives:

After attending the session, the participant will be able to:

Identify what conduct is criminal;
Analyze how IRS Criminal Investigation chooses criminal cases;
Analyze the difference between civil tax matters and criminal tax matters;
Discuss the steps that IRS Criminal Investigation investigates cases;
Inspect IRS Criminal Investigation priorities so you know what the IRS is looking for.

Presenter: Don Fort, Director of Investigations, Kostelanetz & Fink, LLP

Click here for more information and to register.